Shea Company reported raw material purchases of \($1,400,\) paid \($1,200\) in factory labor, and incurred and applied \($900\) in factory overhead for March. The March 1 inventory balances were \($200\) for raw materials, \($600\) for work-in-process inventory, and \($400\) for finished goods inventory. On March 31, inventory balances were \($300\) for raw materials, \($500\) for work-in-process inventory, and \($600\) for finished goods inventory. What are the March journal entries to record Shea's

a. Raw materials purchase

b. Raw materials usage

c. Direct labor

d. Application of manufacturing overhead

e. Cost of goods manufactured

f. Cost of goods sold